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Sri Lanka Ports and Airports Development Levy (PAL) Calculator

Work out the PAL payable on imported goods from their CIF value. Pick the standard 7.5%, concessionary 2.5% or exempt rate, build CIF from FOB, and convert a foreign-currency invoice to rupees — free, no signup, sources cited.

By Induwara AshinsanaUpdated Jul 12, 2026
Calculate PAL on your import
Customs Tariff 2026 · verified

The currency your supplier's invoice is in.

Rs

Customs uses the gazetted rate on the entry date. Enter your rate.

USD

Cost + Insurance + Freight — the total landed value before duty.

PAL rate
PAL payable
Rs 270,000
CIF value (LKR)
Rs 3,600,000
12,000 USD × 300
Rate applied
7.5%
Standard 7.5%
PAL per Rs 100 of CIF
Rs 7.5
Cross-check formula

Where PAL sits in the import-levy stack

  1. 1Customs Import Duty (CID)
  2. 2CESS Levy
  3. 3Ports & Airports Development Levy (PAL)this tool
  4. 4Special Commodity Levy / Excise
  5. 5Value Added Tax (VAT)
  6. 6Social Security Contribution Levy (SSCL)

PAL is charged on CIF alone — it is not levied on top of the other taxes. Each other levy has its own base and is out of scope here.

Sources cited: Ports & Airports Development Levy Act No. 18 of 2011 and the Sri Lanka Customs National Imports Tariff Guide 2026. Rates last verified Jul 12, 2026. See the full reference list below.

How it works

The Ports and Airports Development Levy (PAL) is a single-rate ad-valorem levy charged on the CIF value of every article imported into Sri Lanka, under the Ports and Airports Development Levy Act No. 18 of 2011 (as amended). Unlike income tax, there are no bands or thresholds — one rate applies to the whole CIF value. The calculation has three steps:

  1. Determine CIF. If you know the CIF (Cost, Insurance and Freight) value, enter it directly. Otherwise the tool builds it as CIF = FOB + Freight + Insurance, the WTO transaction-value basis reflected in the Customs National Imports Tariff Guide.
  2. Convert to rupees. If the invoice is in a foreign currency, CIF_LKR = CIF_foreign × exchange rate. In practice Customs applies the gazetted exchange rate for the date the Customs Declaration is processed; the tool uses a rate you supply so you can estimate.
  3. Apply the rate. PAL = CIF_LKR × rate, where the rate is 7.5% (standard), 2.5% (concessionary, gazette-listed articles) or 0% (exempt). The rate for a given item is fixed by gazette against its HS code.

The result is cross-checked with an independent formulation — PAL as rupees per Rs 100 of CIF (Rs 7.50 per Rs 100 at the standard rate, Rs 2.50 at the concessionary rate). Both methods agree to the rupee, which is why the calculator can show the “PAL per Rs 100” figure alongside the headline amount.

PAL is only one levy in the import chain. A commercial shipment normally also carries Customs Import Duty, CESS, Excise or Special Commodity Levy, VAT and SSCL — each computed on its own base, not stacked on PAL. This tool deliberately computes PAL alone and links out to a dedicated calculator for each of the other levies so you can assemble the full landed cost without double-counting. Note that PAL is under an announced para-tariff rationalisation plan (consolidating PAL and CESS into customs-duty bands), but it remains in force for 2026.

Worked examples

Standard rate, LKR invoice

PAL = Rs 75,000

  1. CIF value: Rs 1,000,000 (entered directly, no conversion)
  2. Rate: Standard 7.5%
  3. PAL = 1,000,000 × 0.075 = Rs 75,000
  4. Cross-check: Rs 7.50 per Rs 100 × 10,000 units of Rs 100 = Rs 75,000 ✓

Concessionary rate, USD invoice built from FOB

PAL = Rs 41,250

  1. FOB USD 5,000 + Freight USD 400 + Insurance USD 100 = CIF USD 5,500
  2. Exchange rate: 300 LKR/USD → CIF_LKR = 5,500 × 300 = Rs 1,650,000
  3. Rate: Concessionary 2.5%
  4. PAL = 1,650,000 × 0.025 = Rs 41,250

Exempt article (edge case)

PAL = Rs 0

  1. CIF value: Rs 2,300,000
  2. Rate: Exempt 0% (gazette-exempt article)
  3. PAL = 2,300,000 × 0 = Rs 0
  4. The goods still attract other levies — only PAL is waived here.

Frequently asked questions

Sources & references

The rates on this page were last cross-checked against the Sri Lanka Customs National Imports Tariff Guide 2026 on 2026-07-12. The page is reviewed each national budget cycle and whenever the PAL Act or a rate gazette is amended.

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